THE USE OF ACCOUNTING IN THE DECISION-MAKING PROCESS: a study with rural producers in municipalities in the Triângulo Mineiro region

Abstract

The aim of this study was to analyze the perception of rural producers in municipalities in the Triângulo Mineiro regarding the use of financial and management accounting information in the decision-making process for their activities. This is a descriptive study with a qualitative approach to the problem. Data was collected through interviews with rural producers, and eight responses were obtained. The results show that producers recognize accounting as important for managing the activities carried out on their properties. It was observed that there is use of services provided by accounting professionals, generally on a one-off basis, for issues such as payroll preparation. In general, producers end up making their decisions based on personal experience or some family support, using notes or spreadsheets. Although producers realize that financial and management accounting information can help, they end up not using it in their businesses, not least because they don't always have the necessary knowledge about how it can help them make decisions. The findings of the research add to the studies already carried out and reinforce the importance of accounting for the proper management of rural activities, as well as the need to promote knowledge to rural producers in order to properly use accounting information for more assertive decisions.